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of <h1>Supreme Court Allows Department's Appeal to Challenge Previous Decision, Paving Way for Potential Legal Shift.</h1> The SC granted leave to the petitioner-Department, allowing them to proceed with their appeal. This decision came after a thorough hearing of arguments ... Disallowance u/s 37(1) - expenses being contribution / donation to educational institutions, trust, local bodies - commercial expediency or not? - As decided by HC [2019 (8) TMI 1288 - GUJARAT HIGH COURT] correct test should be of commercial expediency and not whether the payment was compulsory for the assessee to make or not. ITAT has not erred in law and on facts in deleting disallowance u/s 37(1) in respect of expenses being contribution / donation to educational institutions, trust, local bodies, thus decided issue in favour of assessee - HELD THAT:- Upon hearing the counsel the Court made the following Heard learned counsel for the petitioner-Department. Leave granted. The Supreme Court of India granted leave to the petitioner-Department after hearing counsel for both parties. The citation for the judgment is 2023 (12) TMI 1378 - SC Order.
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